West Bengal Finance Act, 2003
No: 3 Dated: Mar, 31 2003
THE WEST BENGAL FINANCE ACT, 2003
West Bengal Act III of 2003
An Act to amend the Bengal Amusements Tax Act, 1922, the Bengal Electricity Duty Act, 1935, the Bengal Agricultural Income-tax Act, 1944, the West Bengal Duty On Inter-State River Valley Authority Electricity Act, 1973, the West Bengal Taxation Tribunal Act, 1987, the West Bengal Sales Tax Act, 1994, and the West Bengal State Tax On Consumption Or Use Of Goods Act, 2001.
WHEREAS it is expedient to amend the Bengal Amusements Tax Act, 1922, the Bengal Electricity Duty Act, 1935, the Bengal Agricultural Income-tax Act, 1944, the West Bengal Duty On Inter-State River Valley Authority Electricity Act, 1973, the West Bengal Taxation Tribunal Act, 1987, the West Bengal Sales Tax Act, 1994, and the West Bengal State Tax On Consumption Or Use Of Goods Act, 2001, for the purposes and in the manner hereinafter appearing;
It is hereby enacted in the Fifty-fourth Year of the Republic of India, by the Legislature of Wesf Bengal, as follows:-
1. Short title and commencement:- (1) This Act may be called the West Bengal Finance Act, 2003.
(2) Save as otherwise provided, it shall come into fOrce on such date, or shall be deemed to have come into force on such date as the State Government may, by notification in the Official Gazette, appoint, and different dates may be appointed for different provisions of this Act.
2. Amendment of Ben. Act V of 1922:- In the Bengal Amusements Tax Act, 1922,—
(1) in section 2, after clause (5), the following clause shall be inserted:—
`(5a) "multiplex theatre complex" means an entertainment-cum-cultural centre which provides,—
(i) in case such entertainment-cum-cultural centre is situated within the areas to which the Kolkata Improvement Act, 1911, or the Howrah Improvement Act, 1956, extends, not less than four theatres in a complex with minimum total seating capacity of 1250, or
(ii) in case such entertainment-cum-cultural centre is situated in any area other than the places referred to in sub-clause (i), not less than three theatres in a complex with minimum total seating capacity of 1000,
and such multi-entertainment activities arid facilities and such other incidental and connected matters and facilities, as the State Government may, by notification in the Official Gazette, specify;';
(2) in section 3, after sub-section (3a), the following sub-section shall be inserted:—
"(3aa) The amount of entertainment tax upon the value of each ticket for admission to any multiplex theatre complex shall be such as the State Government may, by notification in the Official Gazette, specify.";
(3) after section 8B, the following section shall be inserted:—
8C. "Special provision for multiplex theatre complex:- Notwithstanding anything contained elsewhere in this Act, but subject to such rules as may be prescribed,—
(a) the proprietor of a new multiplex theatre complex, or the proprietor of an existing cinema hall which has been converted into a multiplex theatre complex, shall be entitled to retain, by way of subsidy, the amount of entertainments tax as collected against the value of ticket for admission to such multiplex theatre complex for a period not exceeding—
(i) four years, in the case of a new multiplex theatre complex;
(ii) four years, in the case of an existing cinema hall which has been converted into a multiplex theatre complex and where such existing hall has not enjoyed benefit as referred to in sub-section (2) of section 8B;
(iii) two years, in the case of an existing cinema hall which has been converted to a multiplex theatre complex and where such existing cinema hall has enjoyed the benefit as referred to in sub-section (2) of section 8B;
(b) the proprietor of any multiplex theatre complex referred to in clause (a), shall not be entitled to realise the service charge referred to in sub-section (3c) of section 3 during the period when such proprietor of multiplex theatre complex is allowed to enjoy the benefit of retention of entertaiments tax; collected by way of subsidy, under clause (a).".